BRAINDATA - LES 4 VINS: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BRAINDATA - LES 4 VINS
Largest movements
- Cash -€7,112
down €7,112 (-36.2%), from €19,661 to €12,549
mainly Other debts (-€6,927) and Investment in fixed assets (net) (-€6,626)
- Tangible fixed assets +€5,132
new in 2025: €5,132
of which Plant, machinery and equipment: +€2,850
- Receivables within one year -€3,581
down €3,581 (-24.8%), from €14,417 to €10,835
of which Trade receivables: -€4,817
- Other debts -€6,927
down €6,927 (-35.0%), from €19,769 to €12,842
- Profit (loss) carried forward +€820
up €820 (+12.6%), from -€6,521 to -€5,701
- Trade debts +€721
up €721 (+70.2%), from €1,027 to €1,748
- Gross operating margin -€11,843
down €11,843 (-73.0%), from €16,227 to €4,384
- Other operating charges -€1,893
down €1,893 (-69.4%), from €2,728 to €835
- Depreciation +€1,494
up €1,494, from €0 to €1,494
- Financial charges +€219
up €219 (+23.3%), from €941 to €1,160
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €36,357 | €30,944 | -€5,413 | -14.9% |
| Fixed assets | 21/28 | €400 | €5,532 | +€5,132 | +1,283% |
| Tangible fixed assets | 22/27 | - | €5,132 | +€5,132 | |
| Plant, machinery and equipment | 23 | - | €2,850 | +€2,850 | |
| Furniture and vehicles | 24 | - | €2,282 | +€2,282 | |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €35,957 | €25,412 | -€10,545 | -29.3% |
| Stocks and contracts in progress | 3 | €1,880 | €2,028 | +€148 | +7.9% |
| Stocks | 30/36 | €1,880 | €2,028 | +€148 | +7.9% |
| Amounts receivable within one year | 40/41 | €14,417 | €10,835 | -€3,581 | -24.8% |
| Trade receivables | 40 | €10,371 | €5,555 | -€4,817 | -46.4% |
| Other amounts receivable | 41 | €4,045 | €5,281 | +€1,235 | +30.5% |
| Cash at bank and in hand | 54/58 | €19,661 | €12,549 | -€7,112 | -36.2% |
| Total equity and liabilities | 10/49 | €36,357 | €30,944 | -€5,413 | -14.9% |
| Equity | 10/15 | €15,530 | €16,350 | +€820 | +5.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €3,459 | €3,459 | = | 0.0% |
| Distributable reserves | 133 | €3,459 | €3,459 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,521 | -€5,701 | +€820 | +12.6% |
| Amounts payable | 17/49 | €20,827 | €14,594 | -€6,233 | -29.9% |
| Amounts payable within one year | 42/48 | €20,827 | €14,594 | -€6,233 | -29.9% |
| Trade debts | 44 | €1,027 | €1,748 | +€721 | +70.2% |
| Suppliers | 440/4 | €1,027 | €1,748 | +€721 | +70.2% |
| Taxes, remuneration and social security | 45 | €30 | €4 | -€27 | -87.4% |
| Taxes | 450/3 | €30 | €4 | -€27 | -87.4% |
| Other amounts payable | 47/48 | €19,769 | €12,842 | -€6,927 | -35.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €1,494 | +€1,494 | |
| Other operating charges | 640/8 | €2,728 | €835 | -€1,893 | -69.4% |
| Non-recurring operating charges | 66A | - | €75 | +€75 | |
| Gross operating margin | 9900 | €16,227 | €4,384 | -€11,843 | -73.0% |
| Operating profit (loss) | 9901 | €13,499 | €1,980 | -€11,519 | -85.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €941 | €1,160 | +€219 | +23.3% |
| Recurring financial charges | 65 | €941 | €1,160 | +€219 | +23.3% |
| Profit (loss) for the period before taxes | 9903 | €12,558 | €820 | -€11,738 | -93.5% |
| Profit (loss) for the period | 9904 | €12,558 | €820 | -€11,738 | -93.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,558 | €820 | -€11,738 | -93.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.